| Tax
Information: |
| Sales/Use
Tax |
The Parish of Jefferson, the Jefferson Parish School Board, and
other political taxing subdivisions of Jefferson Parish levy local
sales/use taxes. With the exception of the Airport District Tax,
sales/use tax rates are uniform throughout the Parish and are in
addition to the sales/use tax imposed by the State of Louisiana.
Sales/use taxes must be remitted by businesses on or before the twentieth
(20) day following the month of collection on a variety of transactions.
These transactions include:
- the retail sale of tangible personal property; the use,
consumption, distribution or storage for use or consumption of
any tangible personal property
- the lease or rental of any item or article of tangible personal
property
- the furnishing of rooms by hotels, motels and tourist camps,
and
- the sale of certain services, including, but not limited
to, sales of admission to places of amusement, athletic, and
recreational events or the privilege of access to amusement,
entertainment, athletic or recreational facilities, the furnishing
of printing or overprinting, storage or parking privileges, cold
storage space, laundry cleaning, pressing and dyeing services,
and repairs to tangible personal property.
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| A person who purchases, imports, or receives property and services
subject to tax or who is the lessee or rentee of tangible personal
property, on which vendors did not collect the proper sales taxes,
is liable for the payment of taxes directly to the Bureau of Revenue
and Taxation. |
| Please consult the General Registration instructions for additional
information regarding sales/use tax. |
| |
| Hotel Occupancy Tax |
| In addition to the sales tax levied on the furnishing of rooms
by hotels, motels, and tourist camps, an occupancy tax is imposed
on the paid occupancy of hotel/motel rooms located in the Parish
of Jefferson. A separate tax return is used to report these sales. |
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| Airport District Tax |
| In
addition to the sales/use tax imposed on transactions occurring in
Jefferson Parish, an additional levy is imposed on the sale at retail
and/or rental of tangible personal property originating within the
New Orleans Airport Sales Tax District. A separate tax return is used
to report these sales. |
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| Occupational License Tax |
| Each person pursuing any trade, profession, vocation, calling,
or business within Jefferson Parish is required to file and pay the
occupational license tax. The tax, based upon your business classification
and gross receipts or commissions, has a minimum of $50.00 per business
location. Occupational license tax renewals are due January 1st of
each year and become delinquent March 1st. |
| If
your business is located within the corporate limits of Grand Isle,
Gretna, Harahan, Kenner, or Westwego, please contact the proper agency
listed in Cities and Towns for appropriate
instructions. Businesses registering with incorporated cities for
occupational license tax purposes must also complete a registration
form with the Bureau of Revenue and Taxation for general registration
purposes. |
| Please consult the General Registration instructions for additional
information regarding the occupational license tax. |
| |
| Chain Store Tax |
| A chain store tax is imposed on retail businesses having multiple
locations under the same general management, supervision, ownership,
control and who are commonly recognized as a member of a chain and
as a branch store. The tax, based on the number of stores nationwide,
is imposed on each store within this jurisdiction. |
| If
your business is located within the corporate limits of Gretna or
Harahan, please contact the proper agency listed in Cities
and Towns for appropriate instructions. |
| Please consult the General Registration instructions for additional
information regarding the chain store tax. |
| |
| Insurance Premium Tax |
| An annual license tax is imposed on those engaged in the business
of issuing life, accident or health insurance policies or other forms
of contracts or obligations covering such risk, issuing endowment
or annuity policies or contract obligation in consideration of the
payments of a premium. This license tax is based on the gross amount
of annual premium on all such risks located in the unincorporated
areas of Jefferson Parish. Insurance premium tax renewals are due
January 1st of each year and become delinquent June1st. |
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